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股权激励主要是指已经上市的公司将发行出来的股票或者其他具备股权性质权益,赋予公司的高层管理人员或经营人员,让其与公司共同分配公司运营获得的经济利益,以此来激发的这些工作人员工作的主动性与创造性,使其从股东的角度出发,主动参与公司的经营决策和活动,和公司股东共享利润、共担风险,以实现企业与股东的利益最大化。本文主要就我国股权激励发展的现状进行分析,并对股权激励的会计处理方法进行具体阐述。
Equity incentive mainly refers to the stocks to be issued by the listed companies or other shares with the nature of equity, given to the company’s senior management or operations personnel, so that companies and companies co-distribution of the economic benefits obtained by the operation, in order to stimulate these The initiative and creativity of staff work enables them to take the initiative to participate in the operating decisions and activities of the company from the viewpoint of the shareholders, share profits with the shareholders of the company, and share the risks so as to maximize the interests of the enterprise and its shareholders. This article mainly analyzes the current situation of the development of the equity incentive in our country, and elaborates the accounting treatment method of the equity incentive.